La. Revenue and Taxation § 47:225
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The gross income of insurance companies subject to the tax imposed by R.S. 47:221 or 47:224 shall not be determined in the manner provided in R.S. 47:161.
La. Revenue and Taxation § 47:225